2015-07-28T12:30:16-05:00 2014-12-31 471793720 ARCARA ZUCARELLI LENDA & STRAKA CPAS PC 5214 MAIN ST STE 200 WILLIAMSVILLE NY 14221 990 2014-01-01 160911204 ZOOLOGICAL SOCIETY OF BUFFALO INC ZOOL 7168373900 300 PARKSIDE AVENUE BUFFALO NY 142141999 DONNA FERNANDES PRESIDENT 7168373900 2015-07-28 true JON V ZUCARELLI CPA P00098484 7166342722 2015-07-28 2014 2016-02-25 16:41:14Z DONNA FERNANDES 300 PARKSIDE AVENUE BUFFALO NY 14214 9683376 false X WWW.BUFFALOZOO.ORG X 1931 NY THE BUFFALO ZOO PROMOTES WILDLIFE CONSERVATION THROUGH UP-CLOSE ANIMAL ENCOUNTERS, ENGAGING EDUCATIONAL EXPERIENCES AND PARTICIPATION IN REGIONAL AND INTERNATIONAL PROGRAMS FOR ENDANGERED SPECIES. 48 48 215 507 0 5681688 4597970 3859270 3432159 38513 62694 1063921 1086652 10643392 9179475 0 0 4450352 4608122 0 336250 4501719 4052606 8952071 8660728 1691321 518747 48118913 49045184 1119983 1505363 46998930 47539821 X THE BUFFALO ZOO PROMOTES WILDLIFE CONSERVATION THROUGH UP-CLOSE ANIMAL ENCOUNTERS, ENGAGING EDUCATIONAL EXPERIENCES AND PARTICIPATION IN REGIONAL AND INTERNATIONAL PROGRAMS FOR ENDANGERED SPECIES. false false 6312838 3299396 ESTABLISHMENT, MAINTENANCE AND OPERATIONS OF THE BUFFALO ZOOLOGICAL GARDENS INCLUDING THE CARE OF ANIMALS AND GROUNDS FOR THE EDUCATION AND RECREATION OF THE RESIDENTS AND VISITORS OF THE NIAGARA FRONTIER. 702163 287279 EDUCATIONAL PROGRAMS FOR THE ADVANCEMENT AND ENCOURAGEMENT OF THE SCIENCE OF ZOOLOGY. 301565 440036 FOOD SERVICE EXPENSES WHICH ALLOWS GUESTS TO EXTEND AND ENHANCE THEIR VISIT TO THE ZOOLOGICAL GARDENS. 200375 15348 MEMBERSHIP AND MEMBER SERVICE EXPENSES 200375 15348 7516941 true true false true false false false true false true true false false true false true false true false false false false false false true false false false false true false false false false false false false false false false false false false true true true false false true 0 0 215 true false false false false false true true false false false false X 48 48 false false true false false false false true true false false true true true true true true true false false NY X DENISE MALONEY 7168373900 300 PARKSIDE AVENUE 300 PARKSIDE AVENUE BUFFALO NY 14214 DOROTHY FERGUSON CHAIR 1.00 X X 0 0 0 ROBERT FOX DIRECTOR 1.00 X X 0 0 0 MICHELE TROLLI VICE-CHAIR 1.00 X X 0 0 0 BARBARA T BAKER DIRECTOR 1.00 X X 0 0 0 JONATHAN DANDES CHAIR ELECT 1.00 X X 0 0 0 ROBERT YALOWICH TREASURER 1.00 X X 0 0 0 AMY HABIB RITTLING SECRETARY 1.00 X X 0 0 0 B SCOTT FISHER DIRECTOR 1.00 X 0 0 0 MICHAEL KIMELBERG DIRECTOR 1.00 X 0 0 0 DOUGLAS BEAN DIRECTOR 1.00 X 0 0 0 RICHARD CAMPBELL DIRECTOR 1.00 X 0 0 0 PETER DOW DIRECTOR 1.00 X 0 0 0 JAMES MAGUIRE JR DIRECTOR 1.00 X 0 0 0 MELISSA GARMAN BAUMGART DIRECTOR 1.00 X 0 0 0 DANIEL HAMISTER DIRECTOR 1.00 X 0 0 0 BARBARA HARDER DIRECTOR 1.00 X 0 0 0 JOAN JACOBS DIRECTOR 1.00 X 0 0 0 ROBERT MIKULEC DIRECTOR 1.00 X 0 0 0 ERIC REICH DIRECTOR 1.00 X 0 0 0 EDWARD RIGHTER DIRECTOR 1.00 X 0 0 0 HAL PAYNE DIRECTOR 1.00 X 0 0 0 STEPHEN SWIFT DIRECTOR 1.00 X 0 0 0 TODD BRASON DIRECTOR 1.00 X 0 0 0 KENNETH A SCHOETZ DIRECTOR 1.00 X 0 0 0 JAMES VAN OSS DIRECTOR 1.00 X 0 0 0 ACEA MOSEY DIRECTOR 1.00 X 0 0 0 JAMES MAGAVERN DIRECTOR 1.00 X 0 0 0 JOHN SANDERSON DIRECTOR 1.00 X 0 0 0 LIXIN ZHANG DIRECTOR 1.00 X 0 0 0 BRADLEY J ARTHUR DIRECTOR 1.00 X 0 0 0 H THOMAS CHESTNUT DIRECTOR 1.00 X 0 0 0 DAVID P FLYNN DIRECTOR 1.00 X 0 0 0 BYRON BROWN DIRECTOR 1.00 X 0 0 0 RICHARD FONTANA DIRECTOR 1.00 X 0 0 0 MARK POLONCARZ DIRECTOR 1.00 X 0 0 0 SEAN RYAN DIRECTOR 1.00 X 0 0 0 MICHAEL LOCURTO DIRECTOR 1.00 X 0 0 0 MARK SULLIVAN DIRECTOR 1.00 X 0 0 0 MICHAEL SIRAGUSA DIRECTOR 1.00 X 0 0 0 WILLIE D JONES JR DIRECTOR 1.00 X 0 0 0 NANCY WARE DIRECTOR 1.00 X 0 0 0 MICHELLE SULLIVAN DIRECTOR 1.00 X 0 0 0 MARK GRISANTI DIRECTOR 1.00 X 0 0 0 JANICE HODGE DIRECTOR 1.00 X 0 0 0 SCOTT HORTON DIRECTOR 1.00 X 0 0 0 DARIUS PRIDGEN DIRECTOR 1.00 X 0 0 0 PETER SAVAGE DIRECTOR 1.00 X 0 0 0 GAIL WARNER DIRECTOR 1.00 X 0 0 0 DONNA FERNANDES PRESIDENT & 40.00 X 158728 0 14466 DENISE MALONEY DIR. OF ADMI 40.00 X 92271 0 6450 250999 20916 1 false true false 200000 3249683 1148287 4597970 ADMISSIONS 713990 1623496 1623496 MEMBERSHIP FEES 713990 1309642 1309642 EDUCATION PROGRAMS 713990 287279 287279 RIDES 713990 88263 88263 SPONSORSHIP 713990 78500 78500 44979 44979 3432159 32006 32006 258340 258340 258340 258340 211735 9063 188260 1850 23475 7213 30688 30688 300289 81877 218412 218412 662237 231914 430323 430323 PARKING 169864 169864 CONCESSION/VENDING COMM. 9713 9713 179577 9179475 4042059 539446 250999 250999 3383049 3015423 216323 151303 172235 128802 30408 13025 482126 446592 22310 13224 319713 269424 36048 14241 250 250 20059 20059 84460 84460 295844 267378 17186 11280 153189 153189 51026 6314 44712 599626 575641 23985 34872 30136 3273 1463 1337 1337 1472796 1472796 140573 128815 11758 ANIMAL FEED 330973 330973 SUPPLIES 304502 291758 3900 8844 REPAIRS AND MAINTENANCE 189320 188409 567 344 MEMBERSHIP AND MEMBER SVC 108487 108487 265292 102804 124422 38066 8660728 7516941 807537 336250 4350 4350 2026595 1420373 9074485 3471662 575269 835744 20784 12967 53952 49158 56127746 18080232 31237014 38047514 688244 707955 4438220 4495461 48118913 49045184 1090586 1471456 29397 33907 1119983 1505363 X 30716895 37676546 16282035 9863275 46998930 47539821 48118913 49045184 518747 -35097 57241 X false true X true false X 3873675 9711151 6733974 5681688 4597970 30598458 4283128 4453006 4646584 5234424 4273973 22891115 300289 300289 8156803 14164157 11380558 10916112 9172232 53789862 1262308 490988 80448 92042 23295 1949081 1262308 490988 80448 92042 23295 1949081 51840781 16031 26142 20419 23560 32006 118158 16031 26142 20419 23560 32006 118158 8172834 14190299 11400977 10939672 9204238 53908020 0.96170 0.96030 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 24050 24050 8576268 8600318 580016 145004 567136 597604 580016 1744756 2617134 24119 47165 24050 95334 141784 149401 145004 436189 654284 SCHEDULE C, PART I-A, LINE 1 THE LOBBYING SERVICES PROVIDED INCLUDE, BUT ARE NOT LIMITED TO: PROVIDING ADVICE ON LEGISLATIVE AND GOVERNMENTAL STRATEGY, MONITORING LEGISLATIVE AND AGENCY ACTIVITIES AND PROVIDING ADVOCACY ON ISSUES IDENTIFIED BY THE ZOOLOGICAL SOCIETY OF BUFFALO. X false 4438220 181665 125285 200000 49709 4495461 4031012 175243 470114 190771 47378 4438220 3620838 181520 445103 171360 45089 4031012 3448755 521740 -144617 156526 48514 3620838 2971573 190361 419979 123000 10158 3448755 1.00000 false true true 44476758 16249352 28227406 395415 347223 48192 1850021 1483657 366364 9405552 9405552 38047514 INVESTMENT IN ZOOLOGICAL FOUNDATION 4495461 4495461 X 9458169 -35097 313791 278694 9179475 9179475 8974519 313791 313791 8660728 8660728 SCHEDULE D, PAGE 1, PART III, LINE 1A COLLECTIONS CONSIST OF LIVING ANIMAL AND PLANT EXHIBITS AND ADDITIONAL ITEMS ON EXHIBIT FOR EDUCATIONAL, CONSERVATION AND RECREATIONAL PURPOSES, WHICH ARE PROPERLY PROTECTED AND CARED FOR BY THE SOCIETY. COLLECTION ITEMS ACQUIRED EITHER THROUGH PURCHASE OR DONATION ARE NOT CAPITALIZED. COSTS INCURRED FOR THE ACQUISITION OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN UNRESTRICTED NET ASSETS IF ACQUIRED WITH UNRESTRICTED ASSETS AND AS DECREASES IN TEMPORARILY RESTRICTED NET ASSETS IF ACQUIRED WITH DONOR-RESTRICTED ASSETS. CONTRIBUTIONS OF COLLECTION ITEMS ARE NOT RECOGNIZED IN THE STATEMENTS OF ACTIVITIES. PROCEEDS FROM DISPOSITION OF COLLECTION ITEMS ARE USED TO ACQUIRE OTHER COLLECTION ITEMS. SCHEDULE D, PAGE 2, PART III, LINE 4 THE ANIMAL AND HORTICULTURAL COLLECTIONS ARE MAINTAINED BY THE ZOOLOGICAL SOCIETY OF BUFFALO, INC. TO: 1) ENHANCE THE EDUCATIONAL AND RECREATIONAL USE OF THE ZOOLOGICAL GARDENS BY THE RESIDENTS AND VISITORS OF THE NIAGARA FRONTIER, 2) TO ADVANCE AND ENCOURAGE THE SCIENCE OF ZOOLOGY, AND 3) TO ENCOURAGE THE PRACTICE OF CONSERVATION OF WILDLIFE OF THE WORLD. SCHEDULE D, PAGE 2, PART V, LINE 4 THE ABOVE ENDOWMENT FUNDS ARE MAINTAINED BY THE ZOOLOGICAL SOCIETY OF BUFFALO FOUNDATION, INC. ("FOUNDATION"), A RELATED ORGANIZATION. THE FOUNDATION DEVELOPS ENDOWMENT FUNDS FOR THE ZOOLOGICAL SOCIETY OF BUFFALO, INC. ("SOCIETY") BY CONDUCTING A FUNDRAISING PROGRAM AND OFFERING A VARIETY OF PLANNED GIVING SERVICES TO DONORS. THE ASSETS ARE INVESTED AND MANAGED BY THE FOUNDATION TO PROVIDE AN ANNUAL SOURCE OF SUPPORT FOR THE SOCIETY. IN ACCORDANCE WITH THE FOUNDATION'S BYLAWS, AN ANNUAL TRANSFER OF 5% OF THE AVERAGE FAIR VALUE OF ENDOWMENT FUNDS MADE TO THE SOCEITY TO OFFSET ANY OPERATING DEFICIT OR TO PROVIDE FUNDING FOR CAPITAL PROJECTS. SCHEDULE D, PAGE 3, PART X THE SOCIETY QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES, IF ANY, NOT RELATED TO THE SOCIETY'S TAX-EXEMPT PURPOSE MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE SOCIETY HAD NO UNRELATED BUSINESS INCOME FOR THE YEAR ENDED DECEMBER 31, 2014. THE SOCIETY FILES INCOME TAX RETURNS IN THE UNITED STATES OF AMERICA AND THE STATE OF NEW YORK. FEDERAL AND STATE JURISDICTIONS HAVE STATUTES OF LIMITATIONS OF GENERALLY THREE YEARS. NO TAX RETURNS ARE UNDER EXAMINATION AND INCOME TAX RETURNS PRIOR TO DECEMBER 31, 2011 ARE CLOSED. MANAGEMENT BELIEVES THEY HAVE TAKEN NO UNCERTAIN TAX POSITIONS. SCHEDULE D, PAGE 4, PART XI, LINE 2D CONCESSION COSTS OF SALES 231,914 SPECIAL EVENT EXPENSES 81,877 SCHEDULE D, PAGE 4, PART XII, LINE 2D CONCESSION COSTS OF SALES 231,914 SPECIAL EVENT EXPENSES 81,877 All States WINES IN THE WI 127281 127281 17102 BUFFALO BEER EV 52284 52284 15986 4 120724 120724 16753 32036 300289 300289 16753 65124 81877 218412 false false false false false false false false false DONNA FERNANDES PRESIDENT & CEO 158728 11165 3301 173194 FORM 990, PAGE 2, PART III, LINE 4D MEMBERSHIP AND MEMBER SERVICE EXPENSES FORM 990, PAGE 6, PART VI, LINE 4 BYLAWS WERE AMENDED IN JUNE 2014 TO IMPLEMENT NEW MANDATES FROM NEW YORK STATE. SIGNIFICANT CHANGES TO THE BYLAWS INCLUDED: - UPDATING CONFLICT OF INTEREST POLICY - UPDATING WHISTLEBLOWER POLICY - CREATION OF AUDIT COMMITTEE - NEW DEFINITION OF INDEPENDENT DIRECTOR - NEW QUORUM REQUIREMENTS FOR BOARD MEETINGS - LIMITS TO TERMS OF BOARD SERVICE FORM 990, PAGE 6, PART VI, LINE 11B COPIES OF THE 2014 FORM 990 AND ALL REQUIRED SCHEDULES WILL BE PROVIDED TO THE CHAIR OF THE AUDIT COMMITTEE FOR REVIEW AND APPROVAL BEFORE FILING. FINAL REVIEW AND APPROVAL PROCEDURES OF ALL TAX FORMS ARE COORDINATED WITH ORGANIZATION'S MANAGEMENT. FORM 990, PAGE 6, PART VI, LINE 12C PERIODIC REVIEWS ARE CONDUCTED BY A THREE MEMBER COMMITTEE APPOINTED BY THE BOARD OF DIRECTORS. NO APPOINTEE SHALL HAVE ANY FINANCIAL INTEREST OR RELATIONSHIP WITH THE ORGANIZATION. THE REVIEWS WILL, AT A MINIMUM, INCLUDE: A)WHETHER A TRANSACTION OR ARRANGEMENT IS REASONABLE, BASED ON COMPETENT INFORMATION, AND THE RESULT OF ARMS LENGTH BARGAINING AND B) WHETHER ARRANGEMENT TO CONFORM TO THE ORGANIZATION'S WRITTEN POLICIES ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENT FOR GOODS AND SERVICES, FURTHER THE ORGANIZATIN'S PURPOSE, AND DO NOT RESULT IN PRIVATE INUREMENT. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION OF THE ZOOLOGICAL SOCIETY'S PRESIDENT/CEO IS REVIEWED AND APPROVED ANNUALLY BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 19 ALL NEW BOARD MEMBERS ARE PROVIDED A COPY OF THE SOCIETY'S BY-LAWS. ANY PROPOSED CHANGES TO GOVERNING DOCUMENTS OR POLICIES OF THE ORGANIZATION ARE SENT TO ALL BOARD MEMBERS AND VOTED UPON AT BOARD MEETINGS. THE AUDITED FINANCIAL STATEMENTS ARE REVIEWED WITH THE AUDIT COMMITTEE AND PRESENTED EACH YEAR TO THE FULL BOARD AT THE ANNUAL MEETING. COPIES OF THE FINANCIAL STATEMENTS AND TAX RETURNS ARE PROVIDED, AT ANY TIME, UPON REQUEST. FORM 990, PART XI, LINE 9 CONCESSION COSTS OF SALES 231,914 SPECIAL EVENT EXPENSES 81,877 CONCESSION COSTS OF SALES -231,914 SPECIAL EVENT EXPENSES -81,877 FORM 990, PART XI, LINE 9 INCR. IN INVESTMENTS IN NET ASSETS OF FOUNDATION 57,241 ZOOLOGICAL SOCIETY OF BUFFALO FOUND 300 PARKSIDE AVENUE BUFFALO NY 14214 161407299 INVESTING NY 501C 11A ZOOSOCIETY true false false true false false false false false false false false true true true true false false false false ZOOLOGICAL SOCEITY OF BUFFALO FOUND C 200000 ACTUAL VALUE ZOOLOGICAL SOCIETY OF BUFFALO FOUND O 13500 ACTUAL VALUE THE ORGANIZATION DID NOT INCUR LOBBYING EXPENSES NOR MAKE A SECTION 501(H) ELECTION UNTIL 2012.